{"id":115322,"date":"2026-09-18T15:57:31","date_gmt":"2026-09-18T06:57:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8798-20260918-01_wp_financial_summary\/"},"modified":"2026-09-22T13:51:00","modified_gmt":"2026-09-22T04:51:00","slug":"8798-20260918-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260918-01_wp_financial_summary\/","title":{"rendered":"Financial Summary (Consolidated) for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP]"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending September 2026, consolidated net sales were 4,855 million yen (up 0.4% YoY), operating loss 271 million yen, ordinary loss 340 million yen, and net loss attributable to owners of the parent of 768 million yen. Full-year earnings guidance has already been revised and announced. In terms of segment performance, the insurance agency business declined in revenue, while ASP, Media, Media Reps, and Reinsurance showed a mixed picture. There are uncertainties regarding the continuation of the company as a going concern. A earnings briefing materials are available.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8798","jir_company_name":"Advance Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/8798-20260918-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending September 2026, consolidated net sales were 4,855 million yen (up 0.4% YoY), operating loss 271 million yen, ordinary loss 340 million yen, and net loss attributable to owners of the parent of 768 million yen. Full-year earnings guidance has already been revised and announced. In terms of segment performance, the insurance agency business declined in revenue, while ASP, Media, Media Reps, and Reinsurance showed a mixed picture. There are uncertainties regarding the continuation of the company as a going concern. A earnings briefing materials are available.","jir_summary":"### Overview of performance\nDuring the third quarter-to-date, net sales were 4,855 million yen, up 0.4% YoY. Operating loss was 271 million yen, ordinary loss 340 million yen, and net loss attributable to owners of the parent was 768 million yen, improving from the prior-year loss. At the same time, the full-year earnings guidance has been revised and disclosed. There is uncertainty regarding the going-concern assumption due to factors such as debt overhang. Segment-wise, revenue declined in the insurance agency business.\n\n### Financial position and outlook\nAssets were 8,183 million yen, liabilities 8,459 million yen, and net assets negative 276,589 thousand yen (debt overhang) compared with the prior period. The company is in a breach of financial covenants, and there is material uncertainty about the going concern. Going forward, the company aims to improve earnings power through market demand-supply dynamics, DX initiatives, and broader adoption of ACP to stabilize earnings.","jir_financial_highlights":"Net sales: 4,855 million yen (YoY +0.4%)\nOperating income: -271 million yen (Improvement from a loss of 699 million yen YoY)\nOrdinary income: -340 million yen (Improvement from a loss of 859 million yen YoY)\nNet income attributable to owners of the parent: -768 million yen (Improvement from a loss of 1,405 million yen YoY)\nEquity ratio: \uff0d3.4\uff05 (Significant decline vs. prior period)","jir_category":"","jir_hashtags":"#AdvanceCreate, #FinancialSummary, #QuarterlyResults, #GoingConcernAssumption","jir_key_figures":"Net sales: 4,855 million yen ( YoY +0.4%)\nOperating loss: \u25b3271 million yen\nOrdinary loss: \u25b3340 million yen\nNet income attributable to owners of the parent: \u25b3768 million yen\nEquity ratio: \u25b33.4% (end of period)","jir_meta_title":"Advance Create | 3rd Quarter of Fiscal Year Ending September 2026 Results | Net Sales 4,855 million yen, Losses Improved","jir_meta_description":"Summary of Advance Create Co., Ltd.'s Q3 FY2026 earnings results. Net sales 4,855 million yen (YoY +0.4%), operating loss 271 million yen, going concern uncertainty. Analysis of segment trends and outlook.","jir_og_title":"Advance Create | Q3 FY2026 Results","jir_og_description":"Advance Create's Q3 results show net sales of 4,855 million yen and net loss improvement to 768 million yen. With going concern uncertainty remaining, aims to recover profitability through DX promotion and ACP diffusion.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59244,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-115322","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial Summary (Consolidated) for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260918-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260918-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260918-01_wp_financial_summary\/\",\"name\":\"Financial Summary (Consolidated) for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] - 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